Article 3 Incentive payments to school teachersI1

A lump sum payment made by an authority or the governing body of a school maintained by an authority to a school teacher on taking up or remaining in a relevant post, in consideration of the teacher’s successful completion of a relevant course and attainment of 40 credits at honours level in respect of accredited modules which form part of that course, is not to be treated as remuneration for the purpose of section 122(1) of the Education Act 2002.